Mandatory and Discretional Non-financial Disclosure After the European Directive 2014/95/EU: An empirical analysis of Italian listed companies` behavior, Francesco De Luca
Описание: The book undertakes a thorough human rights assessment of the EU Returns Directive. The overarching human rights framework, which circumscribes states prerogatives in the context of expulsion, builds upon obligations derived from the principle of non-refoulement; the right to life, respect for family and private life, effective remedy, basic social rights; the prohibition of torture and ill-treatment; and protection against arbitrary detention and collective expulsion. Based on this assessment, Majcher explores several protection gaps in the EU return policy which may result in violations of migrants’ rights and highlights how the provisions of the Directive should be implemented in line with member states’ human rights obligations. Informed by this assessment, the book discusses amendments to the Directive, proposed by the European Commission in September 2018. “By examining the European Union (EU) Returns Directive in the light of international and European human rights law, Izabella Majcher thoroughly explores and analyses the requirements the EU member states’ authorities must guarantee migrants in an irregular situation when they adopt and implement return decisions, entry bans, pre-removal detention, and removal.”Marie-Laure Basilien-Gainche, Professor of public international law, University Jean Moulin Lyon 3, Honorary member of the Institut universitaire de France
Описание: The LNCS volume 11818 constitutes the proceedings of the 14th Chinese Conference on Biometric Recognition, held in Zhuzhou, China, in October 2019. The 56 papers presented in this book were carefully reviewed and selected from 74 submissions. The papers cover a wide range of topics such as face recognition and analysis; hand-based biometrics;
Описание: This book focuses on the impact of the disclosure of non-financial risk, which could be seen as the most relevant non-financial information (NFI), in the aftermath of the 2014/95/EU Directive. The author analyses whether the switch from voluntary to mandatory NFI enhance the quality of disclosed NF risk-related information and the usefulness of the risk disclosure for investors. The book focuses specifically on the mandatory disclosure of non-financial (NF) risks as required by the EU Directive for listed Italian companies, investigating both the state of art of its disclosure and its usefulness for investors. In doing so, the book contributes to fill two relevant gaps in risk literature. The first research gap is related to the insufficient investigation of the disclosure of NF risks. Companies mandated to disclose risk-related information focused mainly on financial risks, in spite of the width of the definition of risk, conceived as information about any opportunity, danger, threat, or exposure that has or could impact the company in the future. The second gap is that empirical evidence about the effects of corporate risk disclosures is still limited, and the potential benefits of the disclosure of information on risks have not been fully explored. In particular, the relationship between risk disclosures and firm value is under researched, as the risk literature mainly focuses on the incentives question, related to the motives for which companies decide to disclose. The research in this book focuses on Italy, a country that provides a unique opportunity to examine the impact of mandatory NF risk disclosure on firm market value, being one of the biggest industrial European countries that had not mandatory legislation for NFI disclosure, and also one of the leading countries in voluntary corporate social responsibility (CSR) reporting at an international level. It has been carried out in the fiscal year 2017, the first year of the application of the mandatory NF disclosure for obliged Italian listed PIEs.
The book contributes both to the measurement literature, as it presents a self-constructed quality NF risks and to the value relevance analysis literature, providing evidence of the usefulness of financial and non-financial risk-related disclosures in the Italian context.
Описание: First, with regard to the collection, it is disputed whether such information, which may comprise confidential commercial and industrial information in the EU as well as trade secrets in the US, can be protected under fundamental and constitutional property rights respectively.
Описание: The increasingly crucial role of companies` non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting.
Описание: For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Описание: Connected to the jurisprudence surrounding the copyrightability of a factual compilation, this book locates the footprints of the standard envisaged in a US Supreme court decision (Feist) in Europe. The compelling situations and the history existing prior to an enactment helps in understanding the balance that exists in a particular legislation.
Описание: Chapter 1. Introduction.- Chapter 2. Risk Disclosure in Banking: The State of the Art.- Chapter 3. Derivative Disclosure Practices in the European banking system: A Qualitative Analysis of Globally Systemically Important Banks.- Chapter 4. The Effects of the Single Supervisory Mechanisms on Bank Risk Disclosure: Evidence from a Quantitative Content Analysis.- Chapter 5. Concluding Remarks.
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